2. by machinery provisions, that is, the

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2. Machinery type:

This is the most common type of delega­tion of legislative power, in which the Act is supplemented by machinery provisions, that is, the power is conferred on the con­cerned department of the Government to prescribe- (i) The kind of forms, (ii) The method of publication, (iii) The manner of making returns, and (iv) Such other administrative details. In the case of this normal type of delegated legislation, the limits of the delegated power are clearly defined in the enabling statute and they do not include such exceptional powers as the power to legislate on matters of principle or to impose taxation or to amend an act of legislature.

The exceptional type covers cases where- (i) The powers mentioned above are given, or (ii) The power given is so vast that its limits are almost impos­sible of definition, or (iii) While limits are imposed, the control of the courts is ousted. Such type of delegation is commonly known as the Henry VIII Clause. An outstanding example of this kind is Section 7 of the Delhi Laws Act of 1912 by which the Provincial Government was authorised to extend, with restrictions and modifications as it thought fit any enactment in force in any part of India to the Province of Delhi. This is the most extreme type of delegation which was im­pugned in the Supreme Court in the Delhi Laws Act case, A.

I.R. 1951 S.

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C.332. It was, held that the delegation of this type was invalid if the administrative authorities materially interfered with the policy of the Act and by the powers of amendment or restriction but the delegation was valid if it did not affect any essential change in the body or the policy of the Act.

Categories: Taxation


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